English (UK) 
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Português do Brasil The objective of a sustainable business strategy is to have a positive impact on the environment and/or society, while benefiting shareholders. Business leaders are increasingly aware of the power of sustainable business strategies not only to address the world's most pressing challenges, but to drive the success of their companies.
El modelo de Triple Bottom Line (TBL) y la pirámide de Carroll son enfoques que abordan la responsabilidad social empresarial desde diferentes perspectivas. Mientras que la pirámide de Carroll se centra en cuatro dimensiones: económica, legal, ética y filantrópica, el TBL considera tres dimensiones interrelacionadas: económica, social y medioambiental. El TBL, introducido por John Elkington, propone que el desarrollo sostenible implica la búsqueda de la prosperidad económica, la calidad medioambiental y la justicia social. Este modelo utiliza una matriz para medir cuantitativamente el impacto de las acciones de una organización en cada una de estas dimensiones, lo que lo convierte en una herramienta efectiva para evaluar y mejorar la responsabilidad social empresarial.
However, defining what sustainability means, consolidating clear and achievable goals and formulating a strategy to achieve these goals can be daunting. A common way of understanding a company's sustainability efforts is to use a concept known as the Triple Bottom Line. (the triple bottom line).
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The triple bottom line was first comprehensively explained by John Elkington in his 1999 book, "Cannibals With Forks".The Triple Bottom Line of 21st Century Business".
It is a bottom line that still measures profit, but also measures the organisation's impact on people and the planet. The triple bottom line is a way of expressing a company's impact and sustainability on both a local and global scale.
Decades later, it has given rise to a number of responsible business models, frameworks and operational methodologies, from Social Return on Investment (SROI) to Environmental, Social and Corporate Governance (ESG), as well as being an early inspiration for the rise of shared and circular economies.
Historically, companies have operated in the service of their financial performance. However, following the theory and application of the triple bottom line, some companies began to realise the connection between environmental health, social well-being and the financial success and resilience of the organisation.
At present, organisations use it to gain an accurate and comprehensive view of their operations and relationships with the environment, the community and the economy.
Certified B Corporations help realise the concept of the triple bottom line and are a relatively new type of business, legally required to consider the impact on all stakeholders, including employees, customers, suppliers, the community and the environment. Their mission is to become a community of leaders driving a global movement of people using business as a force for good.
The triple bottom line theory extends the metrics of business success to include contributions to environmental health, social welfare and a fair economy. These performance categories are often referred to as the three "P's": people, planet and profit.
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Here are some quick facts about the triple bottom line:
- The triple bottom line is a transformational framework for companies and other organisations that helps them move towards a regenerative and more sustainable future.
- Triple bottom line tools help to measure, compare, set targets, improve and ultimately evolve towards more sustainable systems and models.
- The triple bottom line illustrates that if an organisation focuses only on profit - ignoring people and the planet - it cannot take into account the full cost of doing business and therefore will not be successful in the long run.
Although there are three categories that make up the triple bottom line theory, it is important to remember that each category is not isolated. From the point of view of systems theory, people, planet and profit are interconnected.
PEOPLE (SOCIAL CAPITAL)
The "people" of the triple bottom line refers to the impact a company has on the people inside the company (employees) and the people outside the company (the community). Your company's practices should take into account the well-being and benefit of the people in which the company operates.
All stakeholder interests are interdependent through fair wages, fair trade practices, safe working environments, retention rates, ethical standards, local hiring, local sourcing, local participation, local charitable contributions and contributions to community living standards.
PLANET (NATURAL CAPITAL)
The TBL "planet" refers to environmental aspects. It is not necessary to be a "green" company to practice good environmental actions. Entrepreneurs can improve the natural order and minimise their environmental impact in a variety of ways that are not only cost-effective, but easy to implement and adopt.
- From small efforts such as: manage energy consumption, use environmentally friendly materials, "recycle, reduce, reuse"; use post-consumer materials, manage water consumption, minimise the amount of waste to landfill.
- Even more substantial efforts such as: reduce packaging waste and determine the true environmental cost of manufacturing from raw material collection to disposal by the end user, entrepreneurs can make a difference and influence their supply chain to do the same. Compromise can often be found somewhere in between with some creativity.
PROFIT (CAPITAL)
The "benefit" of TBL refers to the economic value created by your company and enjoyed by the host society. These are revenues and expenses, taxes, business climate factors, employment and business diversity, as well as the economic impact your company has on society. It is not only about the internal profit made by a company.
Your business matters and affects the community in which you operate. Don't think that just because you are a small business or entrepreneur. TBL philosophies, methodologies and practices do not apply to you or affect you. They can be adapted and implemented in smaller operations. Every step you take to incorporate a change towards TBL is a small contribution towards a better place where we all benefit.
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PATAGONIA CASE
Patagonia has been built around the philosophy of making the best products, causing no harm to the environment and using profits to implement solutions to environmental crises. The organisation is now a recognised icon in environmental protection, social activism and sustainable practices
PATAGONIA HAS LONG USED THE TRIPLE BOTTOM LINE FRAMEWORK AND EXPLAINS HOW IT HAS APPROACHED EACH DIMENSION:
Planeta: Patagonia's aim is to produce quality clothing that does not harm the environment.
THIS OBJECTIVE LED THEM TO:
- Start producing clothes from recycled plastic bottles in 1993.
- In 1994, Patagonia realised that 25% of all toxic pesticides in the agricultural industry came from growing cotton, so, despite increasing their costs by 50 to 100% in some cases, they switched to organic cotton and made their garments more expensive as a result.
- They are also known to stop working with suppliers with inhumane practices against animals.
- They practice the Circular Economy, encouraging consumers to think about whether they really need to buy clothes. Through their famous "Don't Buy This Jacket" ad in 2016, they encouraged this practice by donating 100% of their global retail sales to non-profit organisations working on environmental issues.
- In 1985, Yvon Chouinard (founder of Patagonia) and his partner, Craig Matthews, created 1% for the Planet.
- Patagonia founded an investment fund in 1993 to invest in companies working on renewable energy solutions, regenerative agriculture, water conservation, waste disposal and the creation of sustainable materials.
- Yvon has also partnered with many organisations such as The Conservation Alliance, The Sustainable Apparel Coalition, The Fair Labor Association, Regenerative Organic product labeling, The Common Threads Initiative, B Corporation, American Sustainable Business Council.
People: Patagonia has long been an advocate of work-life balance, and the main ideas are expressed in the title of Yvon's book "Let My People Go Surfing". The organisation has worked to improve the lives of employees and, as a result, they have a very low turnover.
THESE ARE SOME OF THE INITIATIVES THEY HAVE LAUNCHED:
- Patagonia allows its employees to go surfing when the weather is good, or they can go cycling or rock climbing to promote health and wellness.
- Open day-care centres for their employees.
- Allow flexible hours, although they close the doors of the building at 8 p.m. and on weekends to ensure that employees do not work late and miss out on important time with family and friends.
- They offer 2 months parental leave for fathers.
- They cover 100% of employee health insurance costs (these costs in the US are very high).
- Ensuring that its supply chain also treats workers fairly, and has stopped working with suppliers that do not, and in 2010 audited its supply chain 90% to ensure the environmental and social commitments of its suppliers.
- Patagonia is also a founding member of the Fair Trade Association.
Benefit: The media has reported that the more Patagonia rejects consumerism, the more the brand sells. Patagonia's revenue went from $800m in 2016 to $1bn in 2017, up (25.0%).
Modelo Canvas de Triple Capa
El Modelo Canvas de Triple Capa es una evolución del Modelo Canvas clásico, ideado por Alexander Osterwalder. Esta versión avanzada va más allá de la tradicional propuesta de valor económico, incorporando dos capas adicionales: la propuesta de valor ambiental y la propuesta de valor social. En lugar de centrarse únicamente en la viabilidad económica, este modelo abraza la sostenibilidad en todas sus dimensiones.
Componentes del Modelo Canvas de Triple Capa:
Capa Económica:
- Segmento de Clientes.
- Propuesta de Valor Económico.
- Canales de Comunicación y Distribución.
- Relaciones con Clientes.
- Fuentes de Ingresos.
Capa Ambiental:
- Fase de Uso.
- Valor Funcional Ambiental.
- Distribución Sostenible.
- Fin de Vida.
- Beneficios Ambientales.
- Uso Responsable de Materiales.
- Producción Sostenible.
- Alianzas con Proveedores Ambientales.
- Impactos Ambientales.
Capa Social:
- Enfoque en el Usuario Final.
- Propuesta de Valor Social.
- Consideración de Economías de Alcance.
- Cultura Social y Valores.
- Beneficios Sociales.
- Condiciones de Trabajo y Desarrollo del Personal.
- Gobernanza Participativa.
- Relaciones con Comunidades Locales.
- Impactos Sociales.
Beneficios del Modelo Canvas de Triple Capa:
Integración Holística: Aborda de manera integral las dimensiones económica, ambiental y social en todas las etapas del diseño del modelo de negocio.
Sostenibilidad Empresarial: Permite a las empresas alinearse con principios sostenibles, reduciendo su impacto ambiental y contribuyendo positivamente a la sociedad.
Sustainable Innovation: Fomenta la innovación al desafiar a las empresas a considerar nuevas formas de generar valor más allá de los beneficios financieros.
Conclusion:
En un panorama empresarial donde la sostenibilidad se ha convertido en un imperativo, el Modelo Canvas de Triple Capa destaca como una herramienta esencial. Al adoptar esta perspectiva holística, las empresas pueden no solo prosperar económicamente sino también convertirse en agentes de cambio positivo para el medio ambiente y la sociedad. La implementación de este modelo no solo es una elección estratégica, sino un compromiso con un futuro más sostenible y equitativo.
Interrelaciones y Elementos del Modelo Canvas:
La figura 3.6 muestra las interrelaciones entre los elementos internos (recursos, capacidades, actividades, canales, costos e ingresos) y externos (clientes), todos conectados a través de la propuesta de valor. Esta última debe abordar tanto la captura de valor para la empresa como la entrega de valor para los clientes.
TIP MODELO BUSINESS CANVA
Ejemplo reales de Modelo Canva de Triple Capa
Tesla: La capa externa de Tesla se centra en su visión de un futuro sostenible con vehículos eléctricos accesibles para todos. La capa intermedia se enfoca en la innovación tecnológica, como sus avances en baterías y software de conducción autónoma. La capa interna se centra en la eficiencia operativa, con un enfoque en la producción eficiente y la optimización de la cadena de suministro.
Patagonia: La capa externa de Patagonia se basa en su visión de ser una empresa líder en sostenibilidad y responsabilidad ambiental. La capa intermedia se enfoca en la innovación de productos, como el desarrollo de materiales sostenibles y técnicas de fabricación respetuosas con el medio ambiente. La capa interna se centra en la eficiencia operativa, con un enfoque en la reducción de residuos y el uso responsable de recursos.
Unilever: La capa externa de Unilever se basa en su visión de mejorar la calidad de vida y contribuir a un futuro más sostenible. La capa intermedia se enfoca en la innovación de productos, como el desarrollo de productos más saludables y sostenibles. La capa interna se centra en la eficiencia operativa, con un enfoque en la reducción del impacto ambiental de sus operaciones y la optimización de la cadena de suministro.
Estos ejemplos ilustran cómo diferentes empresas pueden aplicar el Modelo Canvas de Triple Capa para desarrollar estrategias empresariales sólidas y sostenibles.
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